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A retiree has enquired whether they can be taxed on only 75% of their social welfare mutual insurance benefit, as they are unable to provide evidence of contributions made prior to 1999. The Directorate General for Taxes (DGT) has ruled that this percentage can only be applied to the portion of the benefit derived from contributions made up to 31 December 1998.
Cuestión planteada Tratamiento fiscal correspondiente a la prestación que percibe de la mutualidad de previsión social. En particular, dada la imposibilidad de acreditar la cuantía de las aportaciones realizadas hasta el 31 de diciembre de 1998, si es posible integrar en la base imponible del Impuesto sobre la Renta de las Personas Físicas únicamente el 75 por ciento de la prestación percibida.
Las prestaciones de mutualidades de previsión social se integran en la base imponible en la medida que excedan de las aportaciones que no fueron objeto de reducción o minoración. Si no se puede acreditar la cuantía de dichas aportaciones no reducidas, se integrará el 75 por ciento de las prestaciones percibidas. Este criterio del 75% se aplica únicamente a la parte de la prestación que derive de aportaciones realizadas hasta el 31 de diciembre de 1998.
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